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Irs Vita Sites

Irs vita sites 9. Irs vita sites   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. Irs vita sites This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. Irs vita sites The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. Irs vita sites See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. Irs vita sites However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. Irs vita sites You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. Irs vita sites Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. Irs vita sites If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. Irs vita sites Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. Irs vita sites Qualified education expenses. Irs vita sites   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Irs vita sites They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Irs vita sites   In addition, if the student is at least a half-time student, room and board are qualified education expenses. Irs vita sites   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. Irs vita sites The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Irs vita sites The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Irs vita sites You will need to contact the eligible educational institution for qualified room and board costs. Irs vita sites Eligible educational institution. Irs vita sites   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Irs vita sites S. Irs vita sites Department of Education. Irs vita sites It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Irs vita sites The educational institution should be able to tell you if it is an eligible educational institution. Irs vita sites   Certain educational institutions located outside the United States also participate in the U. Irs vita sites S. Irs vita sites Department of Education's Federal Student Aid (FSA) programs. Irs vita sites Half-time student. Irs vita sites   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic work load for the course of study the student is pursuing as determined under the standards of the school where the student is enrolled. Irs vita sites Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. Irs vita sites You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Irs vita sites Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). Irs vita sites If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. Irs vita sites Example 1. Irs vita sites In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. Irs vita sites She paid $5,800 of qualified education expenses from the following sources. Irs vita sites   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. Irs vita sites   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. Irs vita sites However, she must include the $500 taxable earnings in her gross income subject to income tax. Irs vita sites Example 2. Irs vita sites Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. Irs vita sites This must be included in her income subject to income tax. Irs vita sites The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. Irs vita sites Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). Irs vita sites She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. Irs vita sites Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs vita sites The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. Irs vita sites If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). Irs vita sites Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. Irs vita sites See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. Irs vita sites There are many other situations in which Form 5329 is required. Irs vita sites If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. Irs vita sites Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Kansas

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 City Street Address  Days/Hours of Service  Telephone* 
Overland Park  6717 Shawnee Mission Pkwy
Overland Park, KS 66202 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(816) 966-2840 
Topeka  120 S.E. Sixth Ave.
Topeka, KS 66603 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(785) 235-3053 
Wichita  555 N. Woodlawn
Building 4
Wichita, KS 67208 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(316) 352-7401 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (316) 651-2100 in Wichita or 1-877-777-4778 elsewhere, or see  Publication 1546 , The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
271 W. 3rd St N.
Wichita, KS 67202

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Irs Vita Sites

Irs vita sites Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Irs vita sites irs. Irs vita sites gov/pub80. Irs vita sites What's New Social security and Medicare tax for 2014. Irs vita sites  The social security tax rate is 6. Irs vita sites 2% each for the employee and employer, unchanged from 2013. Irs vita sites The social security wage base limit is $117,000. Irs vita sites The Medicare tax rate is 1. Irs vita sites 45% each for the employee and employer, unchanged from 2013. Irs vita sites There is no wage base limit for Medicare tax. Irs vita sites Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Irs vita sites Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Irs vita sites Change of responsible party. Irs vita sites . Irs vita sites  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Irs vita sites Form 8822-B must be filed within 60 days of the change. Irs vita sites If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Irs vita sites For a definition of “responsible party”, see the Form 8822-B instructions. Irs vita sites Same-sex marriage. Irs vita sites  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Irs vita sites For more information, see Revenue Ruling 2013-17, 2013-38 I. Irs vita sites R. Irs vita sites B. Irs vita sites 201, available at www. Irs vita sites irs. Irs vita sites gov/irb/2013-38_IRB/ar07. Irs vita sites html. Irs vita sites Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Irs vita sites Notice 2013-61, 2013-44 I. Irs vita sites R. Irs vita sites B. Irs vita sites 432, is available at www. Irs vita sites irs. Irs vita sites gov/irb/2013-44_IRB/ar10. Irs vita sites html. Irs vita sites Reminders Additional Medicare Tax withholding. Irs vita sites  In addition to withholding Medicare tax at 1. Irs vita sites 45%, you must withhold a 0. Irs vita sites 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs vita sites You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Irs vita sites Additional Medicare Tax is only imposed on the employee. Irs vita sites There is no employer share of Additional Medicare Tax. Irs vita sites All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Irs vita sites For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Irs vita sites For more information on Additional Medicare Tax, visit IRS. Irs vita sites gov and enter “Additional Medicare Tax” in the search box. Irs vita sites Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Irs vita sites  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Irs vita sites Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Irs vita sites For more information, visit IRS. Irs vita sites gov and enter “work opportunity tax credit” in the search box. Irs vita sites Outsourcing payroll duties. Irs vita sites  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Irs vita sites The employer remains responsible if the third party fails to perform any required action. Irs vita sites If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Irs vita sites gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Irs vita sites Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Irs vita sites  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Irs vita sites For more information, see Announcement 2012-43, 2012-51 I. Irs vita sites R. Irs vita sites B. Irs vita sites 723, available at www. Irs vita sites irs. Irs vita sites gov/irb/2012-51_IRB/ar15. Irs vita sites html. Irs vita sites CNMI government employees now subject to social security and Medicare taxes. Irs vita sites  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Irs vita sites COBRA premium assistance credit. Irs vita sites  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. Irs vita sites See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. Irs vita sites You can get Publication 15 (Circular E) at IRS. Irs vita sites gov. Irs vita sites You must receive written notice from the IRS to file Form 944. Irs vita sites  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. Irs vita sites You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. Irs vita sites For more information on requesting to file Form 944 visit IRS. Irs vita sites gov and enter “file employment taxes annually” in the search box. Irs vita sites Federal employers in the CNMI. Irs vita sites  The U. Irs vita sites S. Irs vita sites Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Irs vita sites Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Irs vita sites Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Irs vita sites For questions, contact the CNMI Division of Revenue and Taxation. Irs vita sites Change of address. Irs vita sites  Use Form 8822-B to notify the IRS of an address change. Irs vita sites Do not mail Form 8822-B with your employment tax return. Irs vita sites Federal tax deposits must be made by electronic funds transfer. Irs vita sites  You must use electronic funds transfer to make all federal tax deposits. Irs vita sites Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs vita sites If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Irs vita sites Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs vita sites EFTPS is a free service provided by the Department of Treasury. Irs vita sites Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs vita sites For more information on making federal tax deposits, see How To Deposit in section 8. Irs vita sites For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. Irs vita sites eftps. Irs vita sites gov or call 1-800-555-4477 (U. Irs vita sites S. Irs vita sites Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Irs vita sites Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Irs vita sites Electronic filing and payment. Irs vita sites  Using electronic options can make filing a return and paying your federal tax easier. Irs vita sites Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Irs vita sites You can use IRS e-file to file certain returns. Irs vita sites If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Irs vita sites Do not use EFW to pay taxes that are required to be deposited. Irs vita sites Visit the IRS website at www. Irs vita sites irs. Irs vita sites gov/efile for more information on filing electronically. Irs vita sites For more information on paying your taxes using EFW, visit the IRS website at www. Irs vita sites irs. Irs vita sites gov/e-pay. Irs vita sites A fee may be charged to file electronically. Irs vita sites For EFTPS, visit www. Irs vita sites eftps. Irs vita sites gov or call EFTPS Customer Service at 1-800-555-4477 (U. Irs vita sites S. Irs vita sites Virgin Islands only) or 303-967-5916 (toll call). Irs vita sites For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. Irs vita sites socialsecurity. Irs vita sites gov/employer. Irs vita sites If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Irs vita sites If a valid EIN is not provided, the return or payment will not be processed. Irs vita sites This may result in penalties and delays in processing your return or payment. Irs vita sites Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Irs vita sites  Employers in American Samoa, the CNMI, Guam, and the U. Irs vita sites S. Irs vita sites Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Irs vita sites Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Irs vita sites For more information, visit Social Security Administration's SSA website at www. Irs vita sites ssa. Irs vita sites gov/bso/bsowelcome. Irs vita sites htm. Irs vita sites Credit or debit card payments. Irs vita sites  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Irs vita sites irs. Irs vita sites gov/e-pay. Irs vita sites However, do not use credit or debit cards to make federal tax deposits. Irs vita sites Hiring new employees. Irs vita sites  Record the number and name from each new employee's social security card. Irs vita sites An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Irs vita sites See section 3. Irs vita sites Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Irs vita sites  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Irs vita sites For more information, see the Instructions for Schedule D (Form 941). Irs vita sites Apply for an employer identification number (EIN) online. Irs vita sites  You can apply for an EIN online by visiting IRS. Irs vita sites gov and clicking on the Apply for an EIN Online link under Tools. Irs vita sites Dishonored payments. Irs vita sites  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Irs vita sites The penalty is $25 or 2% of the payment, whichever is more. Irs vita sites However, the penalty on dishonored payments of $24. Irs vita sites 99 or less is an amount equal to the payment. Irs vita sites For example, a dishonored payment of $18 is charged a penalty of $18. Irs vita sites Private delivery services. Irs vita sites  You can use certain private delivery services designated by the IRS to send tax returns or payments. Irs vita sites The list includes only the following: DHL Express (DHL): DHL Same Day Service. Irs vita sites Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Irs vita sites United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Irs vita sites M. Irs vita sites , UPS Worldwide Express Plus, and UPS Worldwide Express. Irs vita sites For the IRS mailing address to use if you are using a private delivery service, go to IRS. Irs vita sites gov and enter “private delivery service” in the search box. Irs vita sites Your private delivery service can tell you how to get written proof of the mailing date. Irs vita sites Private delivery services cannot deliver items to P. Irs vita sites O. Irs vita sites boxes. Irs vita sites You must use the U. Irs vita sites S. Irs vita sites Postal Service to mail any item to an IRS P. Irs vita sites O. Irs vita sites box address. Irs vita sites Recordkeeping. Irs vita sites  Keep all records of employment taxes for 4 years. Irs vita sites These should be available for IRS review. Irs vita sites There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Irs vita sites Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Irs vita sites See Farm Crew Leaders in section 2. Irs vita sites Disregarded entities and qualified subchapter S subsidiaries (QSubs). Irs vita sites  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Irs vita sites Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Irs vita sites See Regulations sections 1. Irs vita sites 1361-4(a)(7) and 301. Irs vita sites 7701-2(c)(2)(iv). Irs vita sites Photographs of missing children. Irs vita sites  The IRS is a proud partner with the National Center for Missing and Exploited Children. Irs vita sites Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs vita sites You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs vita sites Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Irs vita sites A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Irs vita sites However, a statewide legal holiday does not delay the due date of federal tax deposits. Irs vita sites See Deposits on Business Days Only in section 8. Irs vita sites For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Irs vita sites S. Irs vita sites Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Irs vita sites See Private delivery services under Reminders. Irs vita sites The following are important dates and responsibilities. Irs vita sites Also see Publication 509, Tax Calendars. Irs vita sites By January 31. Irs vita sites   Furnish wage and tax statements to employees. Irs vita sites Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Irs vita sites See section 10 for more information. Irs vita sites File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Irs vita sites If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Irs vita sites U. Irs vita sites S. Irs vita sites Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Irs vita sites Pay or deposit (if more than $500) any balance of the tax due. Irs vita sites If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Irs vita sites File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Irs vita sites If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Irs vita sites By February 28. Irs vita sites  File paper wage and tax statements with the Social Security Administration (SSA). Irs vita sites File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Irs vita sites For electronically filed returns, see By March 31 next. Irs vita sites By March 31. Irs vita sites  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Irs vita sites Visit the SSA's Reporting Instructions & Information webpage at www. Irs vita sites socialsecurity. Irs vita sites gov/employer for more information. Irs vita sites By April 30, July 31, October 31, and January 31. Irs vita sites  File Form 941-SS with the IRS. Irs vita sites If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Irs vita sites Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Irs vita sites Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Irs vita sites If $500 or less, carry it over to the next quarter. Irs vita sites See section 11 for more information. Irs vita sites Prev  Up  Next   Home   More Online Publications